THE Football Association took an "unacceptably long" time to allocate funds raised from the season's showpiece Charity Shield match, a watchdog said yesterday.

It also breached regulations which required giving ticketholders details of how the charitable funds were to be calculated and distributed, according to the Charity Commission.

The Charity Shield is the domestic football season's opening game, played between the winners of the championship and the holders of the FA Cup.

During the past 10 years, the FA has donated more than &#xA3;5m to charity from the gate receipts generated by the match.

In August last year, concerns were raised by a national newspaper over the legal requirement to make a "so-licitation statement" at the point of sale of tickets for the game.

The statement should have informed purchasers how the amount available for distribution to charities would be calculated and the method of distribution of this amount.

Stating its findings, the report said, "The commission established that the FA was in breach of regulations by not making a full and complete solicitation statement to all ticket purchasers at the point of purchase."

It also said, "Following the 2000 event, some delays in the distribution to charities had occurred in part as a result of delays in obtaining nominations from the various clubs taking part.

"However, in our view, the length of time taken to distribute the funds was unacceptably long."

The report added, "Although it took several months for the funds to be allocated, the commission is satisfied that all profits from the 2000 event were properly allocated to charities and interest accrued was added to the sum available for distribution."

As a result of the findings, the FA will make the statement available in printed forms on ticket applications, whilst phone purchasers will be directed to its website.

A statement will also be included with tickets and in the match programme.

Nominated charities will be established earlier and ticket reconciliation will be speeded up so that funds will be distributed in the same year as the a match.